I was stumped about this for a bit as well when I did my install.
I was able to find the holes by feeling around the area.... small soft spots in the back of the steering wheel. Press a little and can see the slit to insert screw driver.
Originally Posted by Dellort_M3
I had the same problem. It took me 20 mins. You have to feel around for the slits. They are covered under the material around the wheel. You actually have to puncture through the material with your screwdriver to pop off the airbag. Heres an attached pic of your pic, Ive circled the slit. Its that dimple there. Just close your eyes and believe me its behind there.